Important Information About Sales and Use Taxes Changes
The Connecticut General Assembly has changed the Sales and Use Taxes Act increasing the number of goods and services subject to these taxes. You may be providing a service that will now be taxable. Please refer to the enclosed notice for more information about legislation affecting the Sales and Use Taxes.
In an attempt to reach all businesses that may be affected by the new laws, we have contacted members of several trade and professional associations as well as retailers who are not currently registered for the Sales and Use Taxes. This may result in duplicate mailings to some taxpayers.
IF YOU ALREADY HAVE A CONNECTICUT SALES AND USE TAXES PERMIT:
If you are providing services that will now be subject to these taxes, you must collect the tax from your customers and remit it to the Department. You must also comply with other changes in the law. If you currently have a Connecticut Sales and Use Taxes Permit, please disregard the enclosed registration application.
IF YOU DO NOT HAVE A CONNECTICUT SALES AND USE TAXES PERMIT:
If you are providing a service that will now be subject to these taxes, and you do not have a Sales and Use Taxes Permit, you must register and collect the Sales Tax from your customers. Please complete the enclosed Application (REG-1), and return it immediately to this Department. If you are registered with this Department for other than Sales and Use Taxes, please complete the front of the application and the Additional Taxes section on the back of the application.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs
Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.